Profession of the Future
Guided by its Governing Board, the CAQ pursues initiatives aimed at a future in which public company auditors continue to play their critical role in enhancing confidence in financial statements and the capital markets.
Advocating for Policies
Working with its members, the CAQ formulates and advances positions on pressing policy issues facing the public company auditing profession and the capital markets. The CAQ's policy work is accomplished through continual engagement with policymakers and regulatory bodies at home and overseas.
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Comment Letter 04.09.19
SEC: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships
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Comment Letter 04.09.19
IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality
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Comment Letter 04.09.19
Auditor Performance
Leveraging the insights and expertise of its membership, along with dialogue with numerous market participants and stakeholders, the CAQ works to foster high quality performance by public company auditors.
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Video 04.09.19
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Publications 04.09.19
External Auditor Assessment Tool: A Reference for US Audit Committees
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Video 04.09.19
Fostering Collaboration
The CAQ convenes and collaborates with other stakeholders to advance the discussion of issues that are critical to the capital markets. One key area where the CAQ actively collaborates is in the fight against financial reporting fraud.
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Publications 04.09.19
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Video 04.09.19
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Publications 04.09.19
Addressing Challenges for Highly Subjective and Complex Accounting Areas